— Nexus

try nexus →

— official CBDT correspondence

Section 188 — Mode of repayment of certain loans or deposits or specified advances: its source in the Income-tax Act, 1961

Section 188 (Mode of repayment of certain loans or deposits or specified advances) of the Income-tax Act, 2025 corresponds to Section 269T (Mode of repayment of certain loans or deposits) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

  • Section 269T — Mode of repayment of certain loans or deposits

read both texts · §269T (1961) vs §188 (2025)

loading…

loading…

Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 188 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 269T of the Income-tax Act, 1961.

What does Section 188 of the Income-tax Act, 2025 deal with?

Section 188 — "Mode of repayment of certain loans or deposits or specified advances", under CHAPTER XII - Mode of payment in certain cases etc. of the Income-tax Act, 2025.

— built by nexus

Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.

start researching →

same chapter · chapter xii - mode of payment in certain cases etc. · income-tax act, 2025

  • Section 185 — Mode of taking or accepting certain loans, deposits and specified sum
  • Section 186 — Mode of undertaking transactions
  • Section 187 — Acceptance of payment through prescribed electronic modes
  • Section 189 — Interpretation

frequently looked up · income-tax act, 2025

§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536